 Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...  Journal of Accountancy - Page 2941924Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...their estates and also such income of estates or any kind of property held in trust, including such income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests, and income held for 358 — 28— C C— vol.. «5 1!> Opinion of the Court future distribution under... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 784 pages
...of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust. Section 142 of the Internal Revenue Code of 1939 requires returns from every fiduciary 6 (except a... | |
 | Law reports, digests, etc - 1928 - 1130 pages
...shall apply to the income of estates or of any kind of property held in trust, including. • • • "(2) Income accumulated in trust for the benefit of unborn or unascertained persons. • • • "(b) The fiduciary shall be responsible for making the return of income for the estate... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...trust for the benefit of unborn or unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust shall be likewise taxed, the tax in each instance, except when the income is returned for the purpose... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...The income of estates or any kind of property held in trust appears to be likewise taxable, including income accumulated in trust for the benefit of unborn...unascertained persons, or persons with contingent interests ; also income held for future distribution under the terms of a will or trust. In many instances the... | |
 | Boston Herald. Bureau of Department Reports - 1916 - 1006 pages
...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | Shawmut Bank of Boston, N.A. - Income tax - 1916 - 48 pages
...guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | Massachusetts - Session laws - 1916 - 824 pages
...taxation under laws other than this act. bankruptcy, receivers and assignees for the benefit of creditors. Income accumulated in trust for the benefit of unborn...unascertained persons or persons with contingent interests shall be taxed as if accumulated for the benefit of inhabitants of this commonwealth. For the purpose... | |
 | New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...Income received by estates of deceased persons during the period of administration or settlement ; (2) Income accumulated in trust for the benefit of...Income held for future distribution under the terms of a will or trust ; (4) Income which is to be distributed to the beneficiaries periodically, whether... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...property held in trust," received during the period of administration or settlement, "including such income accumulated in trust for the benefit of unborn...unascertained persons, or persons with contingent interests, and income held for future distribution under the terms of the will or trust," shall be subject to... | |
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